冠軍
18067.46−0.04−0.53%收盤・資料日 2026-11-06
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q233.83%307.34%202.03%5.1 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q2 | 33.83% | 307.34% | 202.03% | 5.1 |
| 2026 Q1 | 33.51% | 341.67% | 243.84% | −2.5 |
| 2025 Q4 | 35.58% | 311.53% | 228.42% | 1.8 |
| 2025 Q3 | 36.36% | 296.03% | 207.49% | 7.5 |
| 2025 Q2 | 38.26% | 277.37% | 203.92% | 2.4 |
| 2025 Q1 | 32.79% | 390.16% | 296.99% | 4.4 |
| 2024 Q4 | 33.06% | 411.33% | 310.26% | 6.9 |
| 2024 Q3 | 32.99% | 413.89% | 305.10% | 9.2 |
| 2024 Q2 | 34.10% | 185.42% | 136.85% | 1.6 |
| 2024 Q1 | 32.33% | 186.58% | 128.49% | 4.8 |
| 2023 Q4 | 32.48% | 187.89% | 123.78% | 3.7 |
| 2023 Q3 | 32.73% | 175.76% | 112.22% | 8.4 |
| 2023 Q2 | 32.28% | 293.27% | 183.67% | −1.3 |
| 2023 Q1 | 33.23% | 273.42% | 174.04% | −1.0 |
| 2022 Q4 | 34.63% | 252.32% | 165.70% | −42.1 |
| 2022 Q3 | 35.30% | 237.44% | 170.01% | 4.1 |
| 2022 Q2 | 34.39% | 253.05% | 189.44% | 19.5 |
| 2022 Q1 | 30.62% | 306.01% | 225.67% | 1.5 |
| 2021 Q4 | 31.75% | 196.73% | 149.09% | 11.5 |
| 2021 Q3 | 34.50% | 183.70% | 131.21% | 117.3 |
經營效率單位：天
2026 Q217.1 天168.3 天41.5 天185.5 天143.9 天
週轉天數（天）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 應收帳款週轉天數 | 存貨週轉天數 | 應付帳款週轉天數 | 營業週期 | 現金轉換循環 |
|---|---|---|---|---|---|
| 2026 Q2 | 17.1 | 168.3 | 41.5 | 185.5 | 143.9 |
| 2026 Q1 | 21.7 | 166.2 | 39.9 | 187.9 | 148.0 |
| 2025 Q4 | 22.6 | 163.8 | 39.8 | 186.4 | 146.5 |
| 2025 Q3 | 23.1 | 151.4 | 49.9 | 174.5 | 124.6 |
| 2025 Q2 | 20.9 | 113.0 | 46.7 | 133.9 | 87.2 |
| 2025 Q1 | 18.6 | 110.7 | 44.8 | 129.3 | 84.5 |
| 2024 Q4 | 16.5 | 112.7 | 46.3 | 129.2 | 82.8 |
| 2024 Q3 | 51.2 | 111.6 | 41.0 | 162.8 | 121.8 |
| 2024 Q2 | 90.1 | 131.8 | 38.1 | 221.9 | 183.8 |
| 2024 Q1 | 88.6 | 149.7 | 42.8 | 238.4 | 195.5 |
| 2023 Q4 | 82.9 | 172.6 | 55.2 | 255.4 | 200.3 |
| 2023 Q3 | 83.4 | 169.2 | 58.0 | 252.6 | 194.5 |
| 2023 Q2 | 72.9 | 161.9 | 54.8 | 234.9 | 180.0 |
| 2023 Q1 | 87.6 | 202.6 | 66.9 | 290.2 | 223.2 |
| 2022 Q4 | 86.3 | 187.3 | 66.8 | 273.6 | 206.8 |
| 2022 Q3 | 99.7 | 170.0 | 65.6 | 269.7 | 204.1 |
| 2022 Q2 | 83.0 | 152.3 | 73.3 | 235.3 | 162.0 |
| 2022 Q1 | 100.6 | 153.2 | 87.6 | 253.7 | 166.1 |
| 2021 Q4 | 94.3 | 131.5 | 75.6 | 225.8 | 150.3 |
| 2021 Q3 | 85.9 | 157.9 | 85.9 | 243.8 | 157.9 |
現金流單位：億元
2026 Q2−1.79 億元−0.15 億元−1.94 億元
單季現金流（億元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | −1.79 | −0.15 | −1.94 |
| 2026 Q1 | 1.14 | −0.12 | 1.02 |
| 2025 Q4 | 2.65 | −0.61 | 2.05 |
| 2025 Q3 | −0.02 | −1.22 | −1.24 |
| 2025 Q2 | −0.37 | −1.43 | −1.80 |
| 2025 Q1 | 1.40 | −0.35 | 1.06 |
| 2024 Q4 | 0.61 | −2.30 | −1.70 |
| 2024 Q3 | 2.58 | −2.02 | 0.56 |
| 2024 Q2 | 2.28 | −0.50 | 1.78 |
| 2024 Q1 | 2.08 | −0.06 | 2.02 |
| 2023 Q4 | 0.96 | −0.31 | 0.66 |
| 2023 Q3 | 2.27 | −0.41 | 1.86 |
| 2023 Q2 | 0.15 | −0.17 | −0.02 |
| 2023 Q1 | 0.72 | −0.15 | 0.58 |
| 2022 Q4 | 0.84 | −0.54 | 0.31 |
| 2022 Q3 | 1.16 | −2.34 | −1.18 |
| 2022 Q2 | 0.55 | −0.13 | 0.42 |
| 2022 Q1 | 3.24 | −0.11 | 3.13 |
| 2021 Q4 | 2.92 | −0.13 | 2.79 |
| 2021 Q3 | 0.31 | −0.40 | −0.09 |